In Re Robinson
United States Bankruptcy Court, D. Vermont
1Opinion of the Court
MEMORANDUM OF DECISION ON MOTION TO AVOID TAX LIENS UNDER 11 U.S.C. § 545(2)
FRANCIS G. CONRAD, Bankruptcy Judge.
Debtors bring this motion 1 to avoid federal and state tax liens and raise issues regarding a Chapter 7 debtor’s ability to avoid liens under 11 U.S.C. § 545(2). 2 We deny Debtors’ motion and hold that a Chapter 7 debtor does not have standing to bring an action to avoid such liens under § 545(2) by way of §§ 522(f) or Ob).
FACTS
Mark and Mary Robinson are husband and wife. In 1987, 1988, and 1989, Mark Robinson failed to pay his federal income taxes. Nonpayment of the applicable…
2Cases cited16 opinions
- In Re John Darnell, Debtor. United States of America v. John Darnell and the Commonwealth of KentuckyCourt of Appeals for the Sixth Circuit · 1987
- Matter of DriscollUnited States Bankruptcy Court, W.D. Wisconsin · 1986
- In Re RidgleyUnited States Bankruptcy Court, D. Oregon · 1987
- Perry v. United States, Internal Revenue Service (In Re Perry)United States Bankruptcy Court, S.D. Florida. · 1988
- Riley v. Wisconsin Department of Revenue (In Re Riley)United States Bankruptcy Court, W.D. Wisconsin · 1987
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3Cited by8 opinions
- In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, TrusteeCourt of Appeals for the Sixth Circuit · 1995
- United States v. Battley (In Re Berg)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- Mulligan v. United States (In Re Mulligan)United States Bankruptcy Court, D. New Hampshire · 1999
- O'Neil v. United States, Department of Internal Revenue (In Re O'Neil)United States Bankruptcy Court, S.D. New York · 1995
3 more not listed; retrieve them via the Exa API.